Deloitte comment letter on IFRIC agenda decision: 'IFRS 2 — Transactions in which the manner of settlement is contingent of future events'

Published on: 18 Dec 2009

We disagree with the IFRIC’s decision not to take this item onto its agenda. We believe that the IFRIC should use its mandate enlarged by the IASB and propose guidance on treatment of IFRS 2 transactions in which the manner of settlement is contingent on future events as part of the annual improvements process. We believe that the issue is sufficiently narrow in scope to be addressed within the remits of the annual improvements process rather than as part of a post-implementation review of IFRS 2: that might delay addressing the issue by several years.


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